§ 307(a)

In re Cespedes

The IRS filed a proof of claim in a debtor's chapter 13 bankruptcy case for a 10 percent early withdrawal liability incurred by the debtor pursuant to 26 U.S.C.S. § 72(t). The debtor objected to the classification of the liability as a priority claim under 11 U.S.C.S. § 507(a)(8)(E), asserting that the claim was a general unsecured claim.
Ruling: 
Liability for early withdrawal from IRA was a penalty, not a tax, and not a priority claim.
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Consumer case opionion summary, case decided on September 08,2008, LexisNexis #1008-036
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